12AA Approval

  • Income Tax

Trust for benefits of particular community no ground to deny Registration u/s 12AA

Trust set up for providing benefits to a particular community no ground to  deny Section 12AA registration ABCAUS Case Law…

4 years ago
  • Income Tax

Denial of Registration 12AA for not spending income by trust. CIT to consider issue u/s 12AA(3) – SC

Denial of Registration 12AA for not spending income by trust. CIT to consider issue u/s 12AA(3) if the facts justify…

4 years ago
  • Income Tax

Registration u/s 12AA can not be denied for non-commencement of activities – Supreme Court

Registration u/s 12AA can not be denied for non-commencement of activities. Registration can be applied for by a new trust.…

4 years ago
  • Income Tax

For grant of registration u/s 12A, non deduction of TDS on salary or salary paid in cash is irrelevant

For grant of registration u/s 12A if tax not deducted at source (TDS) from salary or salary paid partly in…

4 years ago
  • Income Tax

Registration u/s 12A denied due to byelaws not signed by Authorized Signatory. ITAT set asides order

Registration u/s 12A declined due to byelaws/memorandum not signed/certified by Authorized Signatory of trust. ITAT set aside the order of…

4 years ago
  • Income Tax

Settled law is that in granting registration u/s 12AA CIT Exemptions is required to examine objects

It is a settled position of law that while granting registration u/s 12AA CIT (Exemptions) is required to examine the…

4 years ago
  • Income Tax

Deemed Registration u/s 12AA-Supreme Court admits SLP to consider if provisions are directory or mandatory

Deemed Registration u/s 12AA-Supreme Court admits SLP on the issue as to whether provisions of Section 12AA of the Income…

5 years ago
  • Income Tax

Franchise of Kidzee school denied registration u/s 12AA for earning commercial profits

Franchise of Kidzee school chain denied registration u/s 12AA as Trust was running with primary objective of branding and earning…

5 years ago
  • Income Tax

Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier

Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier. Trust running hospital/school can apply under either…

5 years ago
  • Income Tax

Very short period of appearance given to assessee violated principles of natural justice – ITAT

Very short period of appearance given to assessee violated principles of natural justice. ITAT set aside order passed by CIT…

6 years ago